近年来，随着税收征管改革的逐步深入，县级稽查实行了“四分离”，即在稽查部门内部建立了选案、稽查、审理、执行的制约机制。从这几年的实践看，这种机制的建立确实在监督制约方面起到了一定的作用，但是在实践的过程中也暴露出许多不可忽视的问题。如：在稽查部门内部建立 In recent years, along with the gradual deepening of the tax collection and administration reform, the county-level inspection has implemented the “four-separation” mechanism, that is, the restriction mechanism for selecting, examining, hearing and enforcing the case has been established within the inspection department. Judging from the past few years of practice, the establishment of such a mechanism does play a certain role in the supervision and control, but many undeniable problems have also been exposed during the practice. Such as: established within the audit department